On Thursday, October 3rd the Court of Justice of the European Union issued a judgement in the case of a mortgage indexed to the Swiss franc. The Tribunal pointed out, that the borrowers were charged with the whole costs related to the difference between the currency purchase rate used to unlock the funds and the currency sale[…]
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Renting of a premises by an athlete According to the individual tax interpretation issued by the Director of the National Tax Information an athlete who, in order to represent his club, rents a property outside his place of residence, is not entitled to reduce the revenue for rental costs if he has not been conducting a business activity.[…]
Opinion of the General Advocate of the CJEU in the matter of loans in francs
Bez kategorii May 20, 2019
Protection of credit borrowers who have taken loans indexed in foreign currencies is constantly the subject of jurisprudence and opinions of both domestic and international authorities. This trend is in a line with the opinion of the Advocate General of the Court of Justice of the European Union, presented on May 14, 2019. This opinion was[…]
COMPENSATION TO THE CLOSEST MEMBERS OF A PERSON WHO IS IN A VEGETATIVE STATE
Court cases Jun 13, 2018
On 27th of March 2018 the crucial ruling of the Supreme Court was issued. It concerned pecuniary compensation granted to the closest members of a person who is in a vegetative state preventing him from communicating with outside world – according to article 448 in connection with article 24 of the Civil Code, which allows granting pecuniary[…]
From the beginning of the year 2018 in Polish law there is a very interesting tax relief connected with research and development (R&D) acts. Thanks to the relief, companies are allowed to deduct from the tax base the sum of costs related to getting an income borne on research and development acts. The definition of R&D[…]
The Supreme Administrative Court (NSA) in the recent judgement confirms that professional football players can provide their services for the football clubs using business activities, thanks to which it is possible to choose flat taxation, the amount of which in Poland is 19%. The players who conclude their professional contracts not within business activity are[…]
In connection to the new regulations concerning personal data coming into force, a lot of entities are obliged to create adequate standards according to European Union’s law. So-called “RODO”, which means “GDPR” – General Data Protection Regulation, imposes an obligation of implementing new provisions concerning personal data by almost every single business entity, which collects and[…]
It is not unusual for certain provisions in football contracts to turn out unclear and necessitate resolutions by either authorised bodies or courts of Polish Football Association (PZPN). Thanks to our law firm, the Chamber for Sports Disputes of PZPN confirmed that the contracts between football players and clubs, which determine the duration of the[…]
In December 2017, the Constitutional Tribunal issued two important rulings concerning real estate tax. The first judgement of the 13th of December was related to the tax on specific structures. For years now, tax authorities have been qualifying structures such as telecom containers, silos, treatment plants and even some sports stadiums, that fit the description[…]
New ways of recovering overpayments in instalments of bank loans indexed in foreign currencies are becoming more and more popular among credit borrowers. The overpayments occur due to unfair conversion clauses that enable the banks to shape unilaterally at their discretion the amount of due credit principal, which consequently leads to debtors having to pay[…]
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